The steps of loan accounting entries are as follows:
A. Steps of loan accounting entries:
1, analyze the economic operations involved in which accounts change and nature, that is, they each belong to what accounting elements, located on the left or the right side of the accounting equation;
3, analyze to determine whether these accounts are Increased or decreased, the amount of increase or decrease;
4, according to the nature of the account and its increase or decrease in the change, to determine the account debit or credit, respectively;
5, according to the format of the accounting entry requirements, the preparation of a complete accounting entry.
Second, the types of accounting entries:
1, simple entries: accounting entries involving only two accounts, that is, a debit and a credit accounting entries.
2, composite entries: accounting entries involving more than two (excluding two) accounts.
The role and method of accounting entries:
I. The role of accounting entries is:
1. Record the business:
Accounting entries are the basis of recording each business, through accounting entries can clearly record the direction of debits and credits of each business, the amount of money and accounts and other information.
2, accounting account balances:
Accounting entries are the source of accounting account balances, through accounting entries can be debit and credit direction of each operation to the corresponding account for accounting account balances.
3, the production of financial statements:
Accounting entries are the basis for the production of financial statements, accounting entries can be summarized through the balance of each account, so as to produce a balance sheet, income statement and cash flow statement and other financial statements.
4, audit and supervision:
Accounting entries are the basis for auditing and supervision, through accounting entries can be audited and supervised to protect the financial security of the enterprise.
Second, the method of accounting entries:
1, the method of analysis:
The method of analysis refers to the process of the development of things into a number of phases and levels, layer by layer progressive analysis, so as to ultimately arrive at the results of a problem-solving approach. The use of stratification method for preparing accounting entries teaching intuitive, clear, can achieve the desired teaching effect.
2, business chain method:
The so-called business chain method refers to the accounting business in the order of occurrence, forming a continuous business chain, before and after the business of the accounting entries between the existence of a connected relationship between the preparation of accounting entries.
3, bookkeeping rules method:
The so-called bookkeeping rules method refers to the use of bookkeeping rules, "there must be a loan, borrowing and lending must be equal" for the preparation of accounting entries.